Yintoni i-S Corporation?

Inkcazo kunye neemfuno

Inkcazo yeSiqendu S Corporation

"I-S-Corporation" yinkampani ehlala rhoqo ephakathi kwabanikezeli abanini-1 kunye no-100 kwaye idlulela ngenzuzo engenayo okanye ilahleko kubanikazi abanini-phantsi phantsi kweNkqubo yeNgeniso yangaphakathi, iSahluko 1, iSahlulo se-S.. Amashishini kufuneka ahlangabezane neendlela ezifanelekileyo zokufaneleka, kwaye kufuneka baxele i-IRS yokukhetha kwabo ukuba bathathwe njenge-S-Corporation ngaphakathi kwexesha elithile.

IRhafu yeNkampani rhoqo

Iqumrhu eliqhelekileyo , ngamanye amaxesha libizwa ngokuba yiC "Corporation" (emva koMgcini-C we-Internal Revenue Code), ityarded njengeziko elihlukeneyo lebhizinisi. Iifom zineefom zabo zerhafu (1120) kunye neerhafu zabo zerhafu (C Corp tax rates). Amashishini angakhetha ukugcina iingeniso zabo kunye nemali yabo njengenxalenye yemali yabo yokusebenza, okanye bangakhetha ukusabalalisa ezinye okanye zonke iingeniso zabo kunye nemali engenayo njengemali ehlawulwe kubani-nxaxheba.

Izahlulelo ezihlawulwa kubanini-zimali zihlawulwe ngokuphindwe kabini. Bahlawuliswa kanye ngeli nqanaba lenkampani ( kwiFomu ye-1120 ye-corporation), kwaye kwakhona kwinqanaba ngalinye (kwiFomu ye-1040 yomntu).

Intlawulo yeS-Corporations

I-S-Corporation ayikho phantsi kwentlawulo yerhafu yenkampani. "Ngokuqhelekileyo, i-S corporation ikhululekile kwingxowa yerhafu yombuso ngaphandle kweerhafu kwiimpumelelo ezithile zentengo kunye nemali engenayo," ngokubhekiselele kwiNgxelo yeNkonzo yangaphakathi.

Endaweni yoko, i-S-Corporation iyadlula-ngenzuzo (okanye ilahleko ezilahlekileyo ) kubaphathi-mali. Iingeniso zoshishino zihlawuliswa kwiirhafu zerhafu ngabanye kwiFomu ye-1040 yabanikazi bamasabelo. Ukugqithiswa kwexesha (ngamanye amaxesha ubizwa ngokuba yi-flow-through) kuthetha ukuba inzuzo yenkampani ihlawuliswa kuphela- kwinqanaba lezabelo .

I-IRS ichaza ngale ndlela: "Kwiimbuyekezo zabo zerhafu, abanini-zimashishini be-S zibandakanya isabelo sabo sezinto ezichazwe ngokwahlukileyo zemali, ukuncitshiswa, ukulahleka, kunye nekhredithi, kunye nesabelo sabo semali engenayo okanye ilahleko."

I-S-Corporations ke igweme oko kuthiwa " ukuhlawula kabini " kweentlawulo.

I-S-Corporations, njengeC Corporations rhoqo , sinokugqiba ukugcina inzuzo yabo enetyenzi njengemali enkulu. Nangona kunjalo, zonke iingeniso zibhekwa njenge-ukuba zisasazwa kubanini-zimali. Ngaloo ndlela umnini-nxaxheba weS-Corporation unokuhlawuliswa kwingeniso abazange bayifumane. (Njengoko umnini-zimali we-C-corporation uhlawuliswa kwizabelo kuphela xa ezo zihlawulelo zihlawulwa ngokwenene.)

Ulungelelwaniso lweS-Corporations

Inkampani inokukhetha ukuhlawulwa intela njenge-S-Corporation ukuba ihlangabezana nale migaqo elandelayo.

1. Inkampani yile (a) iqumrhu elisebenzayo , okanye (b) iqumrhu elisebenzayo elifanelekileyo lokunyulwa ukuba liphathwe njengenkampani efanelekileyo kwifayile yeFomu 2553 kwaye idibana nayo yonke imvavanyo echazwe ngezantsi. Ukuba iFomu 2553 ayifumanekanga ngexesha elifanelekileyo, jonga uMs. Proc. 2004-48, 2004-32 IRB 172.
2. Inkampani ayikho nabanikazi abangabalingana abangaphezu kwe-100. (Umyeni nomfazi kunye neendawo zabo baphathwa njengomnini-shareholder oyedwa kule vavanyo. Ilungu losapho lunokukhetha ukuphatha onke amalungu osapho njengomnini-nxaxheba omnye kulo vavanyo.

1. Abanini-nxaxheba abodwa ngabanye, amaziko, imibutho ethile yokuxolelwa, okanye ezinye iinkolelo.
2. Inkampani ayikho nabanikazi bezabelo abangahlali kuzo. (Okokuthi, abanini-nxaxheba kuphela abahlali base-US nabahlali abahlala kuzo.)
3. Inkampani ineklasi enye kuphela yesitokisi. Ngokuqhelekileyo, i-corporation iphathwa njengeklasi enye kuphela yesitokisi ukuba zonke izabelo ezikhoyo ezikhoyo zeempahla zinika amalungelo afanayo okusabalalisa nokuveliswa kwempahla.
4. Ayikho enye yeenkampani ezilandelayo:
   • Ibhanki okanye isikhungo esilungileyo esisebenzisa indlela yokugcinwa kwemali kwiimali ezingekho phantsi kwecandelo 585.
   • Inkampani yenkampani yinshuwalense phantsi kwentela phantsi komgca wecandelo L weKhowudi.
   • Iqumrhu elikhethiweyo ukuba liphathwe njengempahla yenkampani phantsi kwecandelo 936.
   • I-International corporation corporation (DISC) okanye i-DISC yangaphambili.

1. Inayo okanye iya kutshintsha okanye ishintshe kwenye yeyorhafu yerhafu elandelayo.
   • Unyaka werhafu ophela ngoDisemba 31.
   • Unyaka wo shishino.
   • Unyaka wentela yerhafu.
   • Unyaka werhafu okhethwe phantsi kwecandelo 444.
   • Unyaka werhafu weeveki ezingama-52-53 ophela ngokubhekiselele kulo nyaka ukhankanywe ngasentla.
   • Naliphi na omnye unyaka werhafu (kubandakanywa nomnyaka werhafu weeveki ezingama-52-53) apho iqumrhu lakha injongo yezoshishino.
2. Umnini-nxaxheba ngamnye uyavuma ukuba ukhetho lwe-S-Corporation.

Iinkcukacha ezongezelelweyo

Ukwenza i-S-Corporation kunye noNyulo lweS-Corporation
S Corporation Taxation
I-Accounting ye-S-Corporation Capital, Income, kunye neNdleko
Ukulungiselela ifom ye-IRS 1120S
Ukukhutshwa kweShedyuli ye-IRS K-1 kubaSabelo-mali
Ukulungiselela ifom ye-IRS 1040 Ishedyuli E ye-S-Corporation Abanikezeli-mali
I-Self-Employment & Payroll Taxes kwi-S-Corporation Abanikezeli-mali
Iingcebiso Zentlawulo & Amacandelo Okuphicothwa Kwama-Shareholders S-Corporation